L88570 L8 Ruling Active

The tariff classification of a "kit" named "Wanding", from China

Issued November 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.99.0093

Headings: 4901

Product description

The sample is a printed paperboard box containing a “kit” named “Wanding”. The kit includes a 10” wooden wand in a green velvet drawstring pouch and a paperbound book of 89 numbered pages, by Evan Twede, titled “Wanding”. The book is about the practice of “wanding”, with which the reader is urged, and instructed how to, “boldly claim the life, love, and prosperity the Universe is waiting to provide you”. This product is for tariff purposes considered “goods put up in sets for retail sale”, and will be classified in a single provision of the tariff, applicable to the component which gives the set its essential character: the printed book.

Full text

NY L88570 November 4, 2005 CLA-2-49:RR:NC:2:234 L88570 CATEGORY: Classification TARIFF NO.: 4901.99.0093 Ms. Nancy A. Dominioni Penguin Group (USA) 405 Murray Hill Parkway East Rutherford, New Jersey 07073-2136 RE: The tariff classification of a “kit” named “Wanding”, from China Dear Ms. Dominioni: In your letter dated October 25, 2005 you requested a tariff classification ruling for the referenced article. A sample was submitted. The sample is a printed paperboard box containing a “kit” named “Wanding”. The kit includes a 10” wooden wand in a green velvet drawstring pouch and a paperbound book of 89 numbered pages, by Evan Twede, titled “Wanding”. The book is about the practice of “wanding”, with which the reader is urged, and instructed how to, “boldly claim the life, love, and prosperity the Universe is waiting to provide you”. This product is for tariff purposes considered “goods put up in sets for retail sale”, and will be classified in a single provision of the tariff, applicable to the component which gives the set its essential character: the printed book. The applicable subheading for the kit, “Wanding”, as described, will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than certain specified kinds): Containing 49 or more pages each (excluding covers). The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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